Pengaruh Kompetensi Auditor, Independensi, Akuntabilitas, Pengetahuan Audit, Dan Profesionalisme Terhadap Kualitas Audit (Studi Empiris Pada KAP Wilayah Surakarta dan Yogyakarta)

This research aimed to determine the effect of auditor competency, independence, accountability, audit knowledge, and professionalism on audit quality in the Surakarta and Yogyakarta Public Accounting Firms. The independent variables in this study are auditor competency, independence, accountability, audit knowledge, and professionalism. The dependent variable in this study is audit quality. This research is a quantitative approach. The data use is primary data. The object of this research is auditors who work in Public Accounting Firms in Surakarta and Yogyakarta. The research data was obtained from filling out questionnaires with a total of 34 respondents from 6 Public Accounting Firms. The sampling technique use convenience sampling. Data analysis using quality test, classic assumption test and multiple linear regression test. The results of this study indicate that audit knowledge has no effect on audit quality, while auditor competence, independence, accountability, and professionalism significantly influence audit quality.